I get the same result -- 30%, not 50% -- even when I check the "Yes" box for Line 14, Part 7 of the 8283 worksheet (which asks if the property is used for the organization's exempt purpose, and not sold).  And what I find with some research is that 50% is correct.  It was changed from 30%, years ago.  

Did your client actually own this property, or did he buy into a syndicate, perhaps involving land in Georgia or elsewhere in the South?  Because IRS has an army of revenue agents and lawyers going after those schemes.  If that's the case, I would consider advising the client that 0% is a better number to use.  Is this a 2022 return?  Has it now been filed?  I agree that Intuit needs to look at the issue.